BARAS CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BARAS CONSULTING
Largest movements
- Tangible fixed assets -€26,024
down €26,024 (-5.1%), from €505,584 to €479,560
of which Land and buildings: -€15,145
- Cash -€9,331
down €9,331 (-21.2%), from €43,953 to €34,622
mainly Debts after one year (-€42,693) and Other debts (-€5,163)
- Intangible fixed assets -€6,727
down €6,727 (-11.8%), from €57,180 to €50,453
- Debts after one year -€42,693
down €42,693 (-10.6%), from €404,288 to €361,595
- Reserves +€13,229
up €13,229 (+46.2%), from €28,663 to €41,893
of which Distributable reserves: +€13,229
- Gross operating margin -€17,558
down €17,558 (-20.9%), from €84,074 to €66,516
- Depreciation -€1,711
down €1,711 (-5.0%), from €34,461 to €32,751
- Taxes -€1,538
down €1,538 (-17.2%), from €8,960 to €7,422
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €621,043 | €582,061 | -€38,982 | -6.3% |
| Fixed assets | 21/28 | €562,763 | €530,013 | -€32,751 | -5.8% |
| Intangible fixed assets | 21 | €57,180 | €50,453 | -€6,727 | -11.8% |
| Tangible fixed assets | 22/27 | €505,584 | €479,560 | -€26,024 | -5.1% |
| Land and buildings | 22 | €465,028 | €449,882 | -€15,145 | -3.3% |
| Plant, machinery and equipment | 23 | €40,354 | €29,614 | -€10,740 | -26.6% |
| Furniture and vehicles | 24 | €202 | €63 | -€138 | -68.6% |
| Current assets | 29/58 | €58,280 | €52,048 | -€6,231 | -10.7% |
| Cash at bank and in hand | 54/58 | €43,953 | €34,622 | -€9,331 | -21.2% |
| Deferred charges and accrued income | 490/1 | €14,327 | €17,427 | +€3,100 | +21.6% |
| Total equity and liabilities | 10/49 | €621,043 | €582,061 | -€38,982 | -6.3% |
| Equity | 10/15 | €151,762 | €164,991 | +€13,229 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,663 | €41,893 | +€13,229 | +46.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,803 | €40,033 | +€13,229 | +49.4% |
| Profit (loss) carried forward | 14 | €116,898 | €116,898 | = | 0.0% |
| Amounts payable | 17/49 | €469,282 | €417,070 | -€52,211 | -11.1% |
| Amounts payable after more than one year | 17 | €404,288 | €361,595 | -€42,693 | -10.6% |
| Financial debts | 170/4 | €404,288 | €361,595 | -€42,693 | -10.6% |
| Amounts payable within one year | 42/48 | €64,994 | €55,475 | -€9,519 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €43,027 | €42,994 | -€33 | -0.1% |
| Trade debts | 44 | €2,935 | €2,055 | -€880 | -30.0% |
| Suppliers | 440/4 | €2,935 | €2,055 | -€880 | -30.0% |
| Taxes, remuneration and social security | 45 | €10,866 | €7,423 | -€3,443 | -31.7% |
| Taxes | 450/3 | €10,866 | €7,423 | -€3,443 | -31.7% |
| Other amounts payable | 47/48 | €8,166 | €3,003 | -€5,163 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,461 | €32,751 | -€1,711 | -5.0% |
| Other operating charges | 640/8 | €5,877 | €5,463 | -€414 | -7.0% |
| Gross operating margin | 9900 | €84,074 | €66,516 | -€17,558 | -20.9% |
| Operating profit (loss) | 9901 | €43,736 | €28,303 | -€15,433 | -35.3% |
| Financial charges | 65/66B | €7,973 | €7,651 | -€322 | -4.0% |
| Recurring financial charges | 65 | €7,973 | €7,651 | -€322 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €35,763 | €20,652 | -€15,112 | -42.3% |
| Income taxes | 67/77 | €8,960 | €7,422 | -€1,538 | -17.2% |
| Profit (loss) for the period | 9904 | €26,803 | €13,229 | -€13,574 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,803 | €13,229 | -€13,574 | -50.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.